Business Tax

Review Article 31E for hotels with the turnover threshold, taxable-income allocation, a worked example and checks before the corporate tax return.

Prepare a hotel bank SP2DK response by classifying receipts, explaining transfers and funding, and connecting bank data to the ledger and tax returns.

Prepare for correcting hotel PBJT returns with an original-to-revised reconciliation, supporting evidence, local procedure checks and a complete review file.

Prepare PT PMA hotel tax due diligence with an agreed review period, evidence checks, historical responsibilities and a register of findings.

Prepare Badung PBJT and E-Palapa reporting for hotels and villas with reconciled sales, local deadline checks, payment evidence and complete SPTPD files.

Control PPh 25 instalments by checking the calculation basis, taxpayer identity, payment period, codes, receipts and annual tax credit reconciliation.

Review PPh 23 for hotel and villa vendors by checking recipient status, service type, supporting invoices and any separate tax regime before withholding.

Assess PPh 23 tax rates by checking the income type, recipient, exemptions, final tax provisions and documents supporting the withholding calculation.

Check Bali hotel and villa zoning at parcel level using the actual project, RDTR conditions and KKPR requirements before committing to a location.

Review PPh 26 withholding tax by identifying the overseas income recipient, classifying the payment and checking relevant tax treaty conditions.